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At Tax Filings Canada, we handle every part of your master file and local file documentation, from the filing itself to the planning around it. Our accountants work with businesses and individuals every week, so the filing is right whether you file personally or through a corporation.
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Tax Filings Canada provides low-cost, fixed-fee master file and local file documentation across Canada: treaty positions, foreign tax credits, T1135 disclosure and non-resident withholding, built for Canadians with US ties and non-residents earning Canadian income, with payment only after your work is complete.
Gather what you have — even a shoebox of receipts is a fine starting point.
We turn your records into a complete, review-ready master file and local file documentation file.
You get a walkthrough of the results, in plain language, before you approve a thing.
We submit everything for you and stay available for whatever follows.
| Factor | Tax Filings Canada | Typical Firm |
|---|---|---|
| Pricing model | Fixed, flat fee | Hourly / unpredictable |
| Payment | Pay after service | Upfront retainer |
| Price match | Yes, on written quotes | Rarely |
| CRA audit support | Included | Billed extra |
| Typical turnaround | 3-5 business days | 2-4 weeks |
Section 216 and 217 elections can substantially reduce non-resident withholding on Canadian rents and pensions when filed on time. Because the fee is fixed and low-cost, the economics stay predictable whether your file is simple or messy.
Master File and Local File Documentation can look routine from the outside. Sit on the practitioner's side of the desk for a while and you learn which parts genuinely are routine — and which parts reward a tax specialist's full attention.
Ask any tax specialist where master file and local file documentation files go sideways, and the answer usually traces back to this: Part XIII withholding of 25 percent applies to dividends, rents, royalties and certain interest paid to non-residents. It is reduced only by the rate the applicable treaty allows. The Canadian payer is liable for tax it failed to withhold, and the amounts are reported on an NR4 information return.
From there, the file turns on a second question, and the rule behind it reads as follows. The rate charged follows the customer's province, not the seller's: 13% into Ontario, 15% into New Brunswick, Newfoundland and Labrador and PEI, 14% into Nova Scotia (since 1 April 2025), 5% plus provincial tax elsewhere. A seller charging its own province's rate nationally is under-collecting on some sales and over-collecting on others, and owes the difference on the under-collected ones. The documentation side matters just as much. A CCPC files its T2 within six months of year-end, with the balance due two months after (three where the small business deduction is claimed). The 9% federal small business rate applies to the first $500,000 of active business income. The filing and payment deadlines differ, and interest runs from the payment date. Filing on time while paying late still costs money.
What this means in practice: the rules themselves are public, but applying them to your situation is where a tax specialist earns the fee. Two files can read the same rules and land in very different places. Every master file and local file documentation file rests on documentation, so start by collecting.
The last note is about how we work rather than the rules: every engagement comes with a fixed fee agreed up front, a review with you before filing, and payment after — not before — the service.
Providing transparent fixed pricing and high-quality compliance work for your master file and local file documentation requirements.
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Providing tailored master file and local file documentation services to ensure compliance and maximize deductions.
Our tax accountants keep your business compliant with federal and provincial tax rules.
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Start with a free, no-obligation consultation to review your business’s financial, tax filing and compliance needs and outline our affordable solutions.
Receive a comprehensive checklist and securely provide the required financial records and documents.
Our tax accountant and accounting experts carefully prepare your filings, identify all applicable deductions and credits, and conduct thorough reviews.
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See how our expert Master File and Local File Documentation tax and accounting services have helped Canadian businesses save money and stay compliant.
A US citizen living in Canada in Calgary, Alberta had already been penalised. The issue was winters spent in the United States with the day count kept casually and no residency position documented anywhere. A relief application cancelled $95,000 of that penalty.
A US citizen living in Canada in Calgary, Alberta had already missed one deadline and was about to miss a second. Behind it sat winters spent in the United States with the day count kept casually and no residency position documented anywhere. A penalty of $95,000 was accruing. We split the work into what had to happen before the deadline and what could follow it. Then we aligned the Canadian and US reporting of the same income so the foreign tax credit claim carried support on both returns. The outstanding return was accepted as filed, and the taxpayer relief application cancelled $95,000 of the penalty already assessed on the earlier year.
The structure at a snowbird spending winters in Arizona in Moncton, New Brunswick no longer fitted the business. Dividends paid to a non-resident shareholder with nothing withheld, leaving the payer holding the liability showed it. Rebuilding it saves $69,000 a year.
The structure at a snowbird spending winters in Arizona in Moncton, New Brunswick dated from years earlier. It had been set up for a business that no longer existed. Dividends paid to a non-resident shareholder with nothing withheld, leaving the payer holding the liability had become expensive. We restructured the US holding so the Canadian and US characterisations aligned, ending the double taxation going forward. The reorganisation used the rollover provisions rather than a taxable transfer, so no tax fell due on the restructuring itself. $69,000 of annual saving, achieved on a tax-deferred basis. The minute book, elections and valuations are all in the file.
A dual citizen with a US retirement account in Brampton, Ontario was over-withheld. The cause was invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken. Filing the election refunded $102,000.
A dual citizen with a US retirement account in Brampton, Ontario was paying tax in two countries on one stream of income. Invoices paid to a non-resident consultant working on site in Canada with no Regulation 105 withholding taken had never been reviewed against the treaty. We reported the deemed disposition properly on the departure return and claimed the foreign tax credits that had been left unused. We also coordinated the timing so the credit claimed in Canada matched the tax actually paid abroad. $102,000 of excess withholding was refunded and the exposure closed. Both sides of the border now report consistently, which is what keeps the credit claimable.
A Canadian with a US employer in Hamilton, Ontario was overpaying instalments. The cause was US tax paid but no foreign tax credit claimed on the Canadian return. Rebasing them returned $81,000 to the business.
A Canadian with a US employer in Hamilton, Ontario was paying instalments calculated on a prior year. That year no longer reflected the business. US tax paid but no foreign tax credit claimed on the Canadian return was tying up $81,000 of cash. We rebased the instalments on the current-year estimate rather than the prior-year default. Alongside that, we applied the treaty rate to the dividend withholding, filed the NR4 return, and remitted the shortfall before the CRA assessed the payer for it. $81,000 of cash stayed in the business, the penalty cycle ended, and the instalment position is reviewed each quarter against actual results.
A remuneration review at a shareholder of a US LLC in Vancouver, British Columbia saved $55,000 across the corporate and personal returns. It found a departure year filed as a normal resident return with no deemed disposition reported.
Nothing was wrong at a shareholder of a US LLC in Vancouver, British Columbia. The filings were on time and accurate. What they were not was planned. A departure year filed as a normal resident return with no deemed disposition reported had never been reviewed. We filed the outstanding T1135 disclosures through the Voluntary Disclosures Program, which eliminated the penalty exposure entirely. We ran the numbers across both the corporate and personal returns, so the saving was real rather than deferred into someone else's hands. $55,000 came off the combined corporate and personal tax bill, and the structure holds for future years without further work.
18 months of records at a contractor working on both sides of the border in Barrie, Ontario had never been reconciled. That left 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net. Rebuilding recovered $20,000.
Nothing reconciled at a contractor working on both sides of the border in Barrie, Ontario. Every filing started with 18 months of cleanup. The file was carrying 25% withholding on gross Canadian rent where a section 216 election would have taxed only the net. We rebuilt from source rather than correcting on top of the existing file. We filed the section 216 election with the supporting rental statements and recovered the excess withholding as a refund. Then we set the routine that keeps it clean. 18 months reconciled to the bank. The close now takes 6 days, and $20,000 of previously unclaimable input tax was recovered in the process.
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Direct answers to what Canadian business owners actually ask before hiring an accountant.
Master File and Local File Documentation starts at a fixed fee quoted before any work begins. The quote is locked at the outset and does not change mid-engagement, and you pay only after you have reviewed and approved the deliverable. Compare every plan on our transparent pricing page.
At minimum: prior-year returns and notices of assessment, your bank and credit-card statements for the fiscal period, payroll records if you have employees, and GST/HST filings. We send a checklist tailored to your situation after the free 15-minute call.
Most engagements are completed within 3 to 5 business days once your documents are complete. Catch-up work covering multiple years takes longer, and we tell you the realistic timeline before you commit rather than after.
We respond on your behalf at no extra charge for any return we prepared. Every figure we file is supported by documentation retained in your file, which is what turns a CRA review from a crisis into correspondence. See how our CRA audit representation works.
Yes. Late filing penalties compound at 5% of the balance owing plus 1% per month, so the cost of waiting is real. We prioritise catch-up work and, where eligible, file under the CRA's Voluntary Disclosures Program to reduce penalties.
Yes. We serve clients in every province and territory at the same fixed fees, so your location does not change the price or the service. Browse our coverage across Canada to find your city.
We work across construction, healthcare, e-commerce, professional services, restaurants, real estate, transportation, technology and non-profits, each with its own deduction profile and CRA scrutiny patterns. See all industries we serve.
Software applies the rules you already know about. An experienced tax accountant finds the ones you do not: capital cost allowance timing, the small business deduction threshold, shareholder loan repayment rules, and TOSI exposure on family dividends. The fee is usually smaller than the deductions it surfaces.
Our master file and local file documentation services include complete filing, compliance management, and strategic advice customized to Canadian tax laws.
You can start by booking a free 15-minute call. We will review your files, provide a fixed quote, and start working immediately.
The honest answer comes down to one rule. The rate charged follows the customer's province, not the seller's: 13% into Ontario, 15% into New Brunswick, Newfoundland and Labrador and PEI, 14% into Nova Scotia (since 1 April 2025), 5% plus provincial tax elsewhere. A seller charging its own province's rate nationally is under-collecting on some sales and over-collecting on others, and owes the difference on the under-collected ones. That is the part we verify before anything is filed.
Our answer starts where the legislation starts. Part XIII withholding of 25 percent applies to dividends, rents, royalties and certain interest paid to non-residents. It is reduced only by the rate the applicable treaty allows. The Canadian payer is liable for tax it failed to withhold, and the amounts are reported on an NR4 information return. From there it is a matter of applying it to your year — and that application, not the rule itself, is where an accounting firm earns the fee.
The questions Canadians actually search on this topic, answered plainly. Browse every question in the Canadian tax answers directory.
A tax return is the annual filing that reports your income, deductions and credits to the CRA so the final tax for the year can be settled. Payers withhold tax during the year and the return reconciles that against what you actually owe, producing either a refund or a balance to pay. For 2025 returns filed in 2026, refunds usually arrive in about two weeks for an online return, while a paper return runs on a considerably longer standard because it is handled manually.
Most people pay through online or telephone banking, adding the CRA as a payee and choosing the exact account and year, such as a personal balance owing or an instalment. The alternatives are CRA My Payment with a debit card, pre-authorised debit scheduled in My Account, a credit card or e-transfer through a third-party provider that charges its own fee, or paying at your bank with a remittance voucher. For the 2025 tax year the balance was due 30 April 2026.
Paper returns go to the CRA tax centre that serves your province or territory of residence, not to one national address. The correct address is printed in the paper return package and listed on canada.ca under mailing addresses for individual returns, and it differs for non-residents and for business returns. Filing electronically is much faster: for the 2025 tax year the CRA aims to issue a refund on an online return in about two weeks, against a considerably longer standard on paper.
Rent on your home is not deductible on a Canadian return. Two situations change that. Self-employed people, and employees who meet the work-space-in-the-home conditions, may claim the share of rent tied to the area used for work. Several provinces also run a property tax or rent based credit, applied for on the provincial schedule filed with your T1, where rent paid affects the amount. Keep receipts and your landlord's details either way.
CRA online filing for 2025 returns opened 23 February 2026 and closes 29 January 2027. Most people file between late February and the 30 April 2026 deadline, and that stretch is what tax season refers to. You can gather documents and prepare a return earlier, but it cannot be sent electronically before the system opens. Employment and investment slips such as T4 and T5 are issued by payers early in the year, and the CRA's Auto-fill service can pull the ones it already holds once you have set up My Account.
For 2026 the lowest federal bracket rate falls to 14%, which cuts tax for anyone with taxable income, and the federal basic personal amount rises to $16,452, tapering at higher incomes. The capital gains inclusion rate stayed at one-half for 2025 and 2026 because the proposed increase was never enacted. Ontario's small business rate drops to 2.2% effective 1 July 2026, and Nova Scotia's HST fell to 14% on 1 April 2025. Provincial credits change separately.
Rental profit is taxed as ordinary income at your marginal rate; there is no special landlord rate. You report gross rent and deduct current expenses such as mortgage interest, property tax, insurance, utilities, repairs, advertising, condo fees and reasonable management costs. Capital improvements are added to the property's cost rather than deducted. A rental loss can generally offset other income. On sale, the gain is a capital gain, half of which is taxable for 2025 and 2026.
The slip reporting employment insurance benefits is issued in February following the year you received them, ahead of the filing deadline. Look for it in your My Service Canada Account and in CRA My Account; a paper copy is mailed if you have not chosen electronic delivery. EI benefits are taxable, and the tax withheld at source is often less than the tax finally due, so expect a balance owing if you had other income that year.
Both federal and provincial tax apply, and the rates are graduated rather than flat. For 2026 the lowest federal bracket is taxed at 14%, and the federal basic personal amount of $16,452 shelters the first slice of income, so tax on $49,000 works out well below 14% of the whole amount. Your province adds its own bracket and credits, and CPP and EI also come off employment pay. Use the CRA's payroll deductions calculator.
Track it in CRA My Account. A change requested through Change my return, or on a paper T1-ADJ, sits in process until a notice of reassessment is issued, and any extra refund follows that notice rather than arriving before it. Adjustments are handled separately from the original assessment: a routine change requested online runs on the same short CRA service standard as an online-filed return, while a complex change, or one sent on paper, takes considerably longer. The CRA calculates any refund interest owed to you automatically.
Payments end the month after your child ages out of the benefit. They also stop if the child no longer lives with you, if custody changes, if you leave Canada, or if you or your spouse stop filing returns. Because entitlement is recalculated every July from family net income, a rise in income can end payments while the child is still eligible. Confirm the current age cut-off on canada.ca and your own status in CRA My Account.
A non-taxable benefit is something an employer provides that is not added to your employment income. Private health and dental plan premiums are non-taxable federally, though Quebec treats them as a taxable benefit provincially, so a Quebec employee sees them on the RL-1. Others include registered pension plan contributions, reasonable moving-expense reimbursements, job-specific training, protective clothing and a reasonable per-kilometre allowance for business driving. Cash, gift cards and most perks for personal enjoyment are taxable. The test usually turns on who mainly benefits.
Reviewed and fact-checked by Udit Gupta
Ex Big 4 — Ernst & Young, Deloitte · International & cross-border tax specialist · CPA Canada (In-Depth Tax Program) · Chartered accountant, ICAI & MIA
Udit Gupta has over 15 years of experience helping corporations and business owners with corporate structuring, corporate tax filing, bookkeeping, payroll, GST/HST, cross-border tax and CRA representation. He is Big 4 trained, at Ernst & Young and Deloitte, and qualified as a chartered accountant in India and again in Malaysia. In 2014 he founded his accounting practice to serve entrepreneurs, startups and non-resident business owners across Canada. View full member bio.
The Institute of Chartered Accountants of India — member 521458 · Malaysian Institute of Accountants — member CA 44667 · Ex Big 4: Ernst & Young, Deloitte · CPA Canada (In-Depth Tax Program), completed 19 Dec 2023 · In-Depth GST/HST Part I, 12 Jul 2022 · Part II, 5 Jul 2023
Editorial policy. Every page is researched against primary sources — the Income Tax Act, CRA publications and CPA Canada guidance — and every rate or threshold is stated with the tax year it applies to.
Sources. CRA — Businesses · Income Tax Act (Justice Laws Website)
